Selling Inherited Property in Wyoming

Yes, you can sell an inherited Wyoming home, and most estates sell it during probate, not after. The personal representative, the person most families call the executor, runs the sale. Whether a judge has to approve it turns on one line in the will: W.S. 2-7-609 says that when a will gives the representative power to sell, "the statutory requirements for such purposes do not apply." Without that power, the district court signs off twice, once before the sale and once after.

Two facts shape the money side. Wyoming levies no state income tax, no inheritance tax, and no estate tax that produces a bill, so the only income tax on the sale is federal. And an inherited home generally takes a new cost basis equal to its value on the date of death under federal law, which can shrink the capital gain on a quick sale to almost nothing.

This page covers how title leaves the decedent, when the court has to approve the sale, how creditor deadlines hold up the proceeds, what the sale costs in tax and fees, and what Wyoming's partition statute does when co-owners disagree. If you are still working out whether the estate needs probate at all, start with the Wyoming probate guide.

Clear Title First, Then List

A buyer's title company will not insure the sale until the public record shows how the property left the decedent. W.S. 2-7-402 says that at death title passes to the devisees under the will, or to the heirs without one, but that all of the property stays "subject to the possession of the personal representative and to the control of the court for the purposes of administration, sale or other disposition." Ownership moves at death. The recorded paperwork that proves it comes later.

Start at the county clerk in the county where the land sits and pull the last recorded deed. The county clerk records deeds in Wyoming, and it is a different office from the clerk of district court, which handles probate filings. Five chains of title cover almost every Wyoming case.

Titled in the decedent's name alone. This one needs a court. Wyoming has no separate probate court: the district court of the county where the decedent lived hears probate. Once the court appoints a personal representative and letters issue, the representative sells under Title 2, chapter 7, article 6, covered in the next section. Nobody has authority to sign for the estate before then, and W.S. 2-7-102 makes administering a decedent's personal estate without letters punishable by up to one year in county jail, a $500 fine, or both. Wait for the letters before signing a listing agreement.

Covered by a recorded transfer on death deed. Wyoming has allowed a transfer on death deed since July 1, 2013. The land passes outside probate to the named grantee beneficiary, who sells as the owner. W.S. 2-18-103(n) makes one route the exclusive proof of death and transfer: record an affidavit under W.S. 34-11-101 that identifies the deed by book and page or document number, together with a certificate of clearance from the Wyoming Department of Health certifying that all medical assistance claims have been satisfied or do not exist. No title company can close without both. The beneficiary also takes the land subject to every mortgage and lien in place at death (2-18-103(a)), and the owner's insurance carries over to the beneficiary for up to 60 days (2-18-103(o)). For the full steps on property that passed by TOD deed, see the Wyoming transfer on death deed guide.

Held in joint tenancy or as tenants by the entirety. The survivor already owns the whole property. W.S. 2-9-102 lets any interested person make the death a matter of record by recording an affidavit with the county clerk that describes the property and the vesting deed, with a certified copy of the death certificate attached. Under 2-9-103 that affidavit is prima facie evidence of the facts in it. No court is involved, and the survivor can then sell alone.

Held by a trust. The trustee sells under the trust instrument, and probate never touches the property. W.S. 4-10-816(a)(ii) lets a Wyoming trustee acquire or sell property, for cash or on credit. If sparing the next generation this whole process is the goal, see how to avoid probate in Wyoming.

Small enough for the summary decree. A Wyoming estate worth no more than $400,000, less liens and encumbrances, can pass land without a personal representative. The small estate affidavit under W.S. 2-1-201 cannot do it, because that affidavit reaches debts, tangible personal property, instruments and vehicles. Land goes through the application for a decree of summary distribution under W.S. 2-1-205. The distributees file a sworn application in district court at least 30 days after the death, attach a sworn report of the value of all Wyoming real property and mineral interests (a broker's price opinion is allowed), publish notice once a week for 2 consecutive weeks, and mail it to the spouse, other distributees and known creditors. With no timely objection, "the court shall enter a decree," and once recorded with the county clerk it is "presumptive evidence of title." The distributees then sell together, and every one of them signs the deed. The Wyoming small estate guide walks through property that passed by summary decree.

One more route exists for old estates. When more than 2 years have passed since the death and nobody ever probated the land, W.S. 2-9-201 lets an heir, or anyone who took title from an heir, petition the district court to determine the heirs and the right of descent to the real property. That decree clears the title for a sale decades later.

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When the District Court Must Approve the Sale

Read the will before anything else. Here is why it decides the procedure.

If the will grants a power of sale. W.S. 2-7-609 switches off the statutory sale procedure. The representative can list, accept an offer and sign the deed without a petition or a confirmation order. One notice survives: under W.S. 2-7-205(c), notice of an intended sale of real property that needs no court order must be mailed or delivered at least 10 days before the sale to the surviving spouse and to the heirs, or to the will's beneficiaries if there is a will. Build those 10 days into the closing date.

If the will is silent, or there is no will. The court controls the sale from start to finish, in five steps:

Petition. W.S. 2-7-614 requires a petition that states the reasons for the sale and describes the property. W.S. 2-7-612 limits the reasons to paying debts and charges, distributing the estate, or "any other purpose in the best interests of the estate."
Hearing on notice. Under W.S. 2-7-615 the court sets a hearing and the representative gives notice under 2-7-205. That notice goes by mail at least 10 days before the hearing to the surviving spouse and the heirs or beneficiaries, unless they waive it in writing (2-7-205(b)). At the hearing the court "may order the sale" at the price and terms it authorizes.
Order of sale. W.S. 2-7-621 lets the order direct a private sale or a public auction, set the terms, call for an appraisal to guide the court on value, and decide whether the representative must post more bond. W.S. 2-3-105 lets the court require that additional bond whenever it orders real estate sold, unless the existing bond already covers the expected proceeds.
Report and confirmation. After the sale, W.S. 2-7-624(a) requires a verified report to the court. The court confirms only if it is satisfied the sale was "at a price and upon terms advantageous to the estate," and then orders the representative to deliver the deed. If the house sold privately without an appraisal, or below its appraised value, 2-7-624(b) lets the court set a hearing with notice to interested persons, who may file written objections, and the court may reject the sale.
Recording. W.S. 2-7-626 requires the representative to record a certified copy of the confirmation order together with the deed in the county clerk's office of each county where the land lies.

That sequence sounds slow, and W.S. 2-7-625 offers a shortcut: the report of a private sale "may be joined with the petition." So a representative can sign a purchase contract with a buyer first, contingent on court approval, and then file the petition and the report of sale together for one hearing. Ask the buyer's title company early which of the two paths it expects to see on the record.

A public auction adds its own notice. W.S. 2-7-202 requires notice of the time and place published once a week for 3 consecutive weeks before the sale, in the county where the probate is pending and in the county where the property sits.

Three other article 6 rules come up often:

The decedent had already signed a sale contract. W.S. 2-7-601 lets the court order the personal representative to convey real estate the decedent was bound by a written contract to convey, and 2-7-607 says that conveyance passes title as fully as if the decedent had signed it.
The house is mortgaged. W.S. 2-7-616 lets the court, with the lender's consent, order the property sold subject to the mortgage, and that consent releases the estate from any later deficiency.
The house is the homestead. Under W.S. 2-7-504 the court sets over to a surviving spouse, or to minor children, the property exempt from execution, including the homestead, which W.S. 2-7-508 caps at $30,000 in the Probate Code. A homestead not set off may be sold under the court's direction (2-7-612(c)), and 2-7-612(d) makes the representative hold those proceeds subject to the spouse's or children's rights unless they expressly waive them. Wyoming exempt property covers the homestead in full.

For the rest of the representative's powers and duties, see the personal representative's authority. If the court asks for more bond before it orders the sale, Wyoming probate bond rules explains how the amount is set.

Debts, Claim Deadlines, and the Sale Proceeds

Selling early is fine. Handing out the money early is the risk.

Once letters issue, W.S. 2-7-201 requires the representative to publish a notice of probate once a week for 3 consecutive weeks. Creditors then file claims with the clerk of district court, and under W.S. 2-7-703 a claim not filed within 3 months after the first publication, or within 30 days after a mailed notice if that comes later, "is barred forever." A mortgage lender is paid at closing out of the sale price either way.

Three claims can sit ahead of the heirs:

The homestead and exempt property described above, which creditors cannot reach except for administration and funeral expenses (2-7-504).
Medicaid estate recovery. If the decedent received Medicaid at age 55 or older, or while in a nursing facility, W.S. 42-4-206 makes the Department of Health file a claim for the total paid. Its definition of "estate" in 42-4-206(g)(ii) reaches property passed by joint tenancy, survivorship, life estate or living trust too, and 2-18-103(g) lets the department assert a lien on land that passed by TOD deed. No claim is filed if the decedent left a child under 21, or a child who is blind or permanently and totally disabled (42-4-206(d)).
Taxes and administration costs, including the personal representative's and attorney's statutory fees.

Keep the net proceeds in the estate account until the claim period has run. W.S. 2-7-801(c) expects the administration to be complete within one year of the representative's appointment unless the court approves a continuance on a verified report showing good cause. See Wyoming creditor claims for each deadline and the Wyoming probate timeline for how the sale fits the calendar.

Stepped-Up Basis and the Federal Gain

This is where a family usually saves the most money.

Capital gains tax applies to the gain: the sale price, less selling costs, minus your basis. For inherited property, 26 U.S.C. 1014(a)(1) sets the basis at "the fair market value of the property at the date of the decedent's death," with an alternate date if the estate elects alternate valuation. IRS Publication 544 adds: "If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it." So the gain is long term from day one.

Say a Laramie County home was bought in 2001 for $165,000 and was worth $420,000 on the date of death. The heir's basis becomes $420,000. Eight months later the house sells for $450,000, with $27,000 in commission and closing costs, so the amount realized is $423,000 and the taxable gain is $3,000. Without the step-up, the gain would have been $258,000.

Four points decide whether that math holds:

Fix the date of death value on paper. An appraisal as of the date of death is the strongest evidence of basis, and a court appraisal ordered under 2-7-621 does double duty.
Wyoming is not a community property state. When spouses held a home as joint tenants and one dies, the federal rules generally step up only the deceased spouse's half.
Selling costs reduce the gain. Commission, title charges and recording fees come off the amount realized.
Some assets never step up. Inherited retirement accounts keep their income tax character.

The stepped-up basis page works through the math in more detail, including the spouse's half. Basis rules are federal and depend on your facts, so confirm your figures with a tax professional before you file.

What the Sale Costs in Wyoming Tax and Fees

Wyoming takes very little from an inherited home sale.

No state income tax. Wyoming imposes no personal income tax. Title 39's income tax chapters hold only a repealed section and W.S. 39-12-101, which reserves the field to the state and says no county, city or town may impose, levy or collect a tax on income. The only income tax on the gain in the example above is federal.

No estate or inheritance tax that produces a bill. W.S. 39-19-103 still imposes a tax on the Wyoming gross estate, but it equals "the maximum state death tax credit allowed" against federal estate tax. That credit was 26 U.S.C. 2011, which Congress repealed in 2014, so the Wyoming tax computes to zero. The statute is still on the books; nothing was repealed in Wyoming. Federal estate tax reaches only very large estates, and the Wyoming estate tax page covers the threshold.

No transfer tax, but a sworn statement. No real estate transfer tax appears in Title 34 or Title 39. W.S. 34-1-142(a) instead requires a deed presented for recording to come with a statement under oath by the buyer or the buyer's agent disclosing the parties, the date of sale, the legal description, and "the actual full amount paid." Under 34-1-142(b) the county clerk will not record the deed without it. Under 34-1-142(e) the statement "is not a public record" and stays confidential; assessors use it only as sales data.

Recording is a page fee. W.S. 18-3-402(a)(xvi)(A) sets the county clerk's charge for recording any instrument at $12.00 for the first page and $3.00 for each added page. A two-page personal representative's deed costs $15 to record. A court-approved sale records a certified copy of the confirmation order as well (2-7-626), which is another instrument at the same rates.

Selling With Several Heirs

When more than one person inherits, each holds an undivided share. While the estate is open, the personal representative controls the sale and divides the net proceeds by the shares, which is usually the simplest path.

An heir who wants to keep the house has a statutory lever. W.S. 2-7-619(a) lets any person interested in the estate prevent a sale by giving a bond, to the court's satisfaction, conditioned on paying the estate's demands up to the value of the property kept from sale. If that person honors the bond, the property passes to the heirs "as though there had been no debts against the estate" (2-7-619(c)). If the bond is broken, the representative may take the property back and sell it under the court's direction.

Once the house has been distributed to several heirs, every co-owner signs any deed, and a holdout can stop a voluntary sale. Wyoming's answer is partition under Title 1, chapter 32:

Any tenant in common may be compelled to partition (W.S. 1-32-101), in the county where the land lies (1-32-102).
If the court finds the plaintiff has a right to part of the estate, it appoints three disinterested commissioners to divide it (1-32-104).
If the commissioners find the land cannot be divided "without manifest injury to its value," they return a valuation, and any party may elect to take the whole at the appraised value by paying the others their shares (1-32-109).
If nobody elects, the court may order a public auction by the sheriff (1-32-111). The land may not sell for less than two-thirds of the appraised value, and unless the court orders cash, the buyer pays one-third on the day of sale, one-third in 1 year and one-third in 2 years, with interest (1-32-112).

A courthouse auction on installment terms rarely nets as much as a listed sale, so the buyout under 1-32-109 is usually the family's better outcome. Bring in a Wyoming attorney before anyone files.

Agent or Cash Buyer

Once you can legally sell, you still choose how. A listing with an agent usually nets the most, because the full buyer pool sees the property, and an agent used to estate sales can work with heirs who live out of state and a house that has not been updated. The trade-off is time on the market, showings and commission. In a court-supervised sale, pick an agent who has closed probate sales before and will write the court's confirmation into the purchase contract.

A cash or investor offer trades price for speed. Those offers come in below market and take the home as is, with no repairs and no financing contingency, which can suit an estate that needs to close, a house with deferred maintenance, or heirs who want to be done. Remember 2-7-624(b): a private sale below appraised value invites a hearing and objections. Get more than one offer and compare the net to the estate after costs, not the headline number.

Steps to Sell an Inherited Wyoming Home

Pull the last recorded deed from the county clerk and read how title was held.
Look for a recorded transfer on death deed, a joint tenancy, or a trust deed that already moved the property.
For a TOD deed, request the Department of Health certificate of clearance and record it with the 34-11-101 affidavit.
For a joint tenancy, record the 2-9-102 affidavit of survivorship with a certified death certificate.
For an estate of $400,000 or less, consider the 2-1-205 application for a decree of summary distribution.
Otherwise, petition the district court in the county of residence for letters.
Read the will for a power of sale. If it has one, mail the 10-day notice under 2-7-205(c). If not, file the 2-7-614 petition, alone or joined with the report of sale.
Order a date of death appraisal to fix the new basis.
Keep the house insured, heated and in good repair, which 2-7-401 makes the representative's duty.
List with an agent or take a cash offer, comparing the net proceeds.
Close with a personal representative's deed and the 34-1-142 statement of consideration, plus the certified confirmation order if the court supervised the sale.
Hold the net proceeds in the estate account until the 3-month claim period has run.
Report the sale from the stepped-up basis on the federal return.

For recording steps after a death, see Wyoming property transfer after death.

Common Questions

Does a Wyoming personal representative need court approval to sell a house?

It depends on the will. W.S. 2-7-609 says that when a will gives the personal representative power to sell, mortgage, lease, pledge or exchange estate property, the statutory requirements for those purposes do not apply. Without that power, the representative files a petition to sell under W.S. 2-7-614, the district court holds a hearing on notice under 2-7-615, and after the sale the representative files a verified report that the court must confirm under 2-7-624 before the deed is delivered.

Can you sell an inherited Wyoming house before probate is finished?

Yes, once the district court issues letters. W.S. 2-7-401 gives the personal representative possession of all real and personal estate until the estate is settled, and 2-7-612 lets the representative sell real property to pay debts, to distribute the estate, or for any other purpose in the best interests of the estate. What waits is the money: creditors have 3 months from the first published notice to file claims under W.S. 2-7-703, and W.S. 2-7-801(c) expects the whole administration to finish within one year of appointment.

Does the Wyoming small estate affidavit transfer a house?

No. The W.S. 2-1-201 affidavit moves debts owed to the decedent, tangible personal property, instruments and vehicles. Land passes by a separate district court route, the application for a decree of summary distribution under W.S. 2-1-205, open when the entire Wyoming estate, including personal property, is worth no more than $400,000 less liens and encumbrances. Once no timely objection is filed, the court enters a decree, and the recorded decree is presumptive evidence of title.

Do you pay capital gains tax on an inherited Wyoming home?

Often very little, and only federal tax. Under 26 U.S.C. 1014 the basis of inherited property is generally its fair market value on the date of death, so the gain runs from that figure. IRS Publication 544 treats inherited property as held longer than 1 year, so any gain is long term. Wyoming levies no personal income tax: W.S. 39-12-101 reserves the income tax field to the state and bars counties and cities from taxing income, and the state imposes none.

Does Wyoming charge an estate, inheritance, or transfer tax on the sale?

No liability arises from any of the three. W.S. 39-19-103 still imposes an estate tax equal to the federal state death tax credit, but 26 U.S.C. 2011, the credit it keys to, was repealed in 2014, so the tax computes to zero. No real estate transfer tax appears in Title 34 or Title 39. The deed instead needs a confidential sworn statement of consideration under W.S. 34-1-142, and the county clerk charges $12.00 for the first page and $3.00 for each added page under W.S. 18-3-402.

What happens if one heir refuses to sell the inherited Wyoming house?

While the estate is open, the personal representative controls the sale, and an heir who wants to stop it has to post a bond with the court under W.S. 2-7-619 promising to pay the estate's demands up to the property's value. After distribution, any co-owner can sue for partition under W.S. 1-32-101. If three commissioners find the land cannot be divided without manifest injury to its value, any party may take it at the appraised value by paying the others their shares under 1-32-109, and failing that the court may order a sheriff's auction at no less than two-thirds of the appraised value under 1-32-112.

Sources:

Title: W.S. 2-7-609, When power given in will. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-612, Purposes for which realty or personalty may be sold; exempt personal property and homestead.; W.S. 2-7-614, Petition to sell; generally.; W.S. 2-7-615, Petition to sell; notice and hearing; exception; court order. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-616, Sale subject to mortgage.; W.S. 2-7-619, Bond to prevent sale; liability for breach; effect of compliance.; W.S. 2-7-621, Order for sale, generally.; W.S. 2-7-622, Notice of auction required. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-624, Verified report required; confirmation of sale, by court; hearing may be ordered.; W.S. 2-7-625, Joining report with petition.; W.S. 2-7-626, Recording. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-601, When conveyance required; generally.; W.S. 2-7-607, When conveyance required; title to pass. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-202, Public auction of real or personal property; contents.; W.S. 2-7-205, Parties entitled to receive.; W.S. 2-7-201, Admission of will or estate to probate and appointment of personal representative; contents; form. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-401, Personal representative entitled to possession of all property; duty to repair; actions by heirs for possession or to quiet title.; W.S. 2-7-402, Title to decedent's property; subject to administration and payment of debts; priorities.; W.S. 2-7-102, Penalty for administering without proving will or taking letters of administration. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-3-105, Additional bond required upon sale of real estate; when required. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-703, Filing required; failure to do so constitutes bar; exceptions.; W.S. 2-7-801, Declaration of policy; clerk to maintain calendar; administration to be completed within one year; exception. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-7-504, Absolute property of surviving spouse and minor children; exceptions; renouncement of will of no effect.; W.S. 2-7-508, Amount of homestead exemption. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-1-201, Payment of indebtedness and delivery of tangible personal property or instruments evidencing debt.; W.S. 2-1-205, Summary procedure for distribution of personal or real property; application for decree; notice by publication; presumptive evidence of title; effect of false statements. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-9-102, Affidavit of survivorship; recordation; copy of death certificate to be attached.; W.S. 2-9-103, Affidavit of survivorship; prima facie evidence; procedure deemed independent.; W.S. 2-9-201, Application by petition two years after death; where filed. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 2-18-103, Transfer on death deed. Publisher: Wyoming State Legislature, Wyoming Statutes Title 2. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title02.pdf
Title: W.S. 1-32-101, Who compelled to make partition.; W.S. 1-32-104, Finding of court; order for partition; appointment of commissioners; ordering writ of execution to issue.; W.S. 1-32-109, Appraisement required where estate cannot be divided according to writ; return by commissioners; election to take at appraised value.; W.S. 1-32-111, Order for sale of estate in absence of election to take.; W.S. 1-32-112, Conduct and terms of sale. Publisher: Wyoming State Legislature, Wyoming Statutes Title 1. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title01.pdf
Title: W.S. 4-10-816, Specific powers of trustee. Publisher: Wyoming State Legislature, Wyoming Statutes Title 4. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title04.pdf
Title: W.S. 34-1-142, Instrument transferring title to real property; procedure; exceptions; confidentiality.; W.S. 34-11-101, Recorded affidavit as evidence; subjects; facts. Publisher: Wyoming State Legislature, Wyoming Statutes Title 34. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title34.pdf
Title: W.S. 18-3-402, Duties generally. Publisher: Wyoming State Legislature, Wyoming Statutes Title 18. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title18.pdf
Title: W.S. 39-19-103, Imposition of tax.; W.S. 39-12-101, Preemption by state. Publisher: Wyoming State Legislature, Wyoming Statutes Title 39. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title39.pdf
Title: W.S. 42-4-206, Claims against estates. Publisher: Wyoming State Legislature, Wyoming Statutes Title 42. Publication Date: May 8, 2026. URL: https://wyoleg.gov/statutes/compress/title42.pdf
Title: 26 U.S.C. 1014, Basis of property acquired from a decedent. Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: Not listed. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section1014&num=0&edition=prelim
Title: 26 U.S.C. 2011, Repealed (state death tax credit). Publisher: Office of the Law Revision Counsel, United States House of Representatives. Publication Date: December 19, 2014. URL: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2011&num=0&edition=prelim
Title: Publication 544, Sales and Other Dispositions of Assets. Publisher: Internal Revenue Service. Publication Date: Not listed. URL: https://www.irs.gov/publications/p544

It is not legal advice.